Add to ORKGProponents of campaign finance reform generally assume that, by definition, all section 527 organizations are partisan, election-driven organizations. They also believe that by self-identifying to the IRS, these organizations receive substantial tax benefits. Based on these presuppositions, reformers argue that strict regulation of 527organizations is both constitutional and normatively beneficial. In this Essay, I argue that once section 527 is carefully analyzed from a tax perspective, it becomes evident that these assumptions are flawed. Ultimately, I conclude that section 527 should not be used as a mechanism for regulating campaign financ
Proponents of measures to make independent section 527 organizations into "political committees" und...
In the wake of the 2012 presidential election, tax and political law lawyers are left with a number ...
[T]his article will look at the tax law\u27s definitions of “political” activity by § 501(c)(3)s, ot...
Proponents of campaign finance reform generally assume that, by definition, all section 527 organiza...
In this Essay, we consider whether the Federal Election Commission (FEC) has the authority to regula...
Congressional codification of section 527 in 1975 largely reflected the IRS’s treatment of political...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
This report examines the decision of the U.S. District Court for the Southern District of Alabama in...
This article ... will analyze both the statutory and constitutional questions concerning whether 527...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure ...
Virtually all political organizations are "section 527" political organizations, which means that th...
The article considers the correct tax treatment of organized political activity by the tax system an...
In 2004 the country witnessed the first presidential election since the passage of the Bipartisan Ca...
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure re...
Proponents of measures to make independent section 527 organizations into "political committees" und...
In the wake of the 2012 presidential election, tax and political law lawyers are left with a number ...
[T]his article will look at the tax law\u27s definitions of “political” activity by § 501(c)(3)s, ot...
Proponents of campaign finance reform generally assume that, by definition, all section 527 organiza...
In this Essay, we consider whether the Federal Election Commission (FEC) has the authority to regula...
Congressional codification of section 527 in 1975 largely reflected the IRS’s treatment of political...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
This report examines the decision of the U.S. District Court for the Southern District of Alabama in...
This article ... will analyze both the statutory and constitutional questions concerning whether 527...
The rules that should govern political campaign intervention by social welfare organizations exempt ...
This article argues that there are some quick regulatory fixes the Treasury can implement to ensure ...
Virtually all political organizations are "section 527" political organizations, which means that th...
The article considers the correct tax treatment of organized political activity by the tax system an...
In 2004 the country witnessed the first presidential election since the passage of the Bipartisan Ca...
The continuing controversy over 527 organizations has led Congress to impose extensive disclosure re...
Proponents of measures to make independent section 527 organizations into "political committees" und...
In the wake of the 2012 presidential election, tax and political law lawyers are left with a number ...
[T]his article will look at the tax law\u27s definitions of “political” activity by § 501(c)(3)s, ot...